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/usr/share/doc/mkvtoolnix/examples/example-timecodes-v1.txt is in mkvtoolnix 8.8.0-1.

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# timecode format v1

# The very first line MUST have this format. Later formats will increase
# the version number.

# As you can see empty lines and other lines starting with '#' are ignored.

# The second line with contents MUST be 'assume <fps>', e.g.
assume 25
# This sets the default FPS for ranges that are not explicitely covered
# below.

# The remaining lines have the format 's,e,fps'.
# White spaces around the commas are ignored. This sets the number of
# frames per second for the frames starting with frame number s up to and
# including frame number e.

# The 'fps' can be given as a floating point number. Note that only
# dots ('.') are accepted as the decimal point, not commas!

# Example:
800,1000,23.97
1500,1700,29.930

# As you can see you can have gaps at the start, in the middle, and
# naturally at the end. For those gaps the default FPS set with the
# 'assume' command is being used.